Okay, one more time:
Point A: The writer declares that high taxes create investment because it forces the business to use investment tax breaks. The writer is an idiot, basically rehashing a sideways version of the "broken window fallacy," but we'll let that pass.
Point B: The Democratic Party is currently doing its damndest to destroy investment tax breaks, including raising the capital gains tax.
This was what my first comment was pointing out, and I assumed people who read the article would get it quite easily. My mistake.